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In this tutorial, the focus is on using calculated fields in pivot tables to create new data columns from formulas. The process begins with inserting a pivot table from raw data, allowing the user to select between a new or existing worksheet. Key elements, such as packages, amount, tax, and salesperson, are organized under rows and values in the pivot table. To calculate net amounts by deducting tax from the total amount, the tutorial explains that there's no need to copy the pivot table to another sheet. Instead, users can select a cell in the pivot table to begin creating calculated fields directly within it, facilitating efficient data analysis.